1. Log in to the natural person electronic tax bureau. You can log in by visiting the official website of the Inland Revenue Department or using the personal income tax APP.
2. Declaration. Fill in and send all related reports according to the facts, including comprehensive income declaration, production and operation and contracting, monthly or quarterly prepayment declaration of rental business income, etc.
3. Pay taxes. After the successful declaration, if there is any tax to be paid, choose the appropriate payment method, such as scanning code payment and bank transfer, to complete the tax payment.
4. Inquire and print the tax payment certificate. After the tax payment is completed, you can check the statistics in the natural person electronic tax bureau and issue a tax payment certificate.
At the time of annual settlement, the business income shall be settled through the "Annual Remittance Declaration" module before March 3 1 of the following year.
Benefits of taxation:
1, individual tax can be used as proof of income. When a bank handles loan business, the tax certificate can be used as a proof of personal income. Generally speaking, the higher the wage income, the more taxes paid and the stronger the repayment ability, which is conducive to obtaining bank loans;
2, a tax is conducive to purchase, qualified to buy a car. In some cities, the eligibility of residents to buy a house and a car is linked to the payment of social security and individual taxes;
3. Prevent individuals from concealing their income. Most divorce cases involve alimony. In order to pay less child support, one spouse will deliberately conceal his income or property, and the tax payment certificate of the other spouse can be used as a basis to prove that the other spouse had income.
To sum up, the taxable income obtained by taxpayers is the basis. The tax basis of individual income tax is the taxable income obtained by taxpayers. Taxable income refers to the balance of personal income after deducting the deduction items or amounts stipulated in the tax law. Taxable income obtained by individuals includes cash, physical objects and securities.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 13
If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit. Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year. Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month. Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.